ABC123 Inc has decided to purchase 100% the voting shares of DEF456 by issuing common shares with a market value of $400,000 on July 1, 2019. On the date, the balance sheets of each of these companies were as follows:
ABC123 Inc DEF456 Inc
Cash and Short-Term Securities $900,000 $200,000
Inventory $ 50,000 $120.000
Plant and Equipment (net) $350,000 $150,000
Goodwill $- $ 80,000
Total Assets $1,300,000 $550,000
Current Liabilities $ 180,000 $160,000
Bonds Payable $ 400,000 $100,000
Common Shares $ 500,000 $200,000
Retained Earnings $ 220,000 $ 90,000
Total Liabilities and Equity $1,300.000 $550,000

On that date, the fair values of DEF456 Assets and Liabilities were as follows:
Cash and Short-Term Securities
Inventory $ 90,000 $200,000
Plant and Equipment (net) $250,000
Current Liabilities $160,000
Bonds Payable $ 88,000

In addition to the above, an independent appraiser deemed that DEF456 Inc had trademarks with a fair market value of $100,000 which had not been accounted for
Based on the information provided:
Calculate the amount of Goodwill arising from this combination